321 321 The law underlying these categories is discussed in Tax-Exempt Organizations ch. 7.
322 322 Reg. § 1.501(c)(3)-1(d)(2).
323 323 See § 2.3(b)
324 324 Reg. § 1.501(c)(3)-1(d)(2).
325 325 See § 2.3(b).
326 326 Reg. § 1.501(c)(3)-1(d)(2). College and university fraternities and sororities that maintain chapter houses for active members who are students at these institutions are not charitable organizations, but rather tax-exempt social clubs. IRC § 501(c)(7); see Tax-Exempt Organizations ch. 15; Rev. Rul. 69-573, 1969-2 C.B. 125. Gifts to a college or university to acquire or construct a housing facility for use by a designated fraternity or sorority are deductible; however, when the educational institution owns the facility and leases it on a short-term basis to the fraternity or sorority, the designation is not legally binding, and the fraternity or sorority house meets the standards of the college or university for other student housing. Rev. Rul. 60-367, 1960-2 C.B. 73.
327 327 See § 2.3(b).
328 328 Reg. § 1.501(c)(3)-1(d)(2).
329 329 Id.
330 330 Id.
331 331 Rev. Rul. 78-85, 1978-1 C.B. 150.
332 332 Rev. Rul. 69-545, 1969-2 C.B. 117. In general, see Hyatt & Hopkins, The Law of Tax-Exempt Healthcare Organizations, 4th ed. (Hoboken, NJ: John Wiley & Sons, 2013), particularly pt. 3.
333 333 E.g., Rev. Rul. 64-175, 1964-1 (Part 1) C.B. 185; Rev. Rul. 64-174, 1964-1 (Part 1) C.B. 183.
334 334 E.g., Rev. Rul. 75-74, 1975-1 C.B. 152.
335 335 E.g., Rev. Rul. 81-284, 1981-2 C.B. 130.
336 336 E.g., Rev. Rul. 76-204, 1976-1 C.B. 152.
337 337 E.g., Rev. Rul. 78-84, 1978-1 C.B. 150. It was held that an estate was entitled to a charitable contribution deduction for the gift of assets to a trust “to be used solely and exclusively in fostering and promoting the cause of patriotism, loyalty and fundamental constitutional government in the United States of America, and in combating subversive activities, socialism and communism, including, if deemed advisable, assistance in the teaching of the principles of conservatism in public affairs among college and high school students” (Buder v. United States, 7 F.3d 1382 (8th Cir. 1993)). The government argued that the trustees of the trust had discretion to dispense funds to organizations that engage in lobbying and political campaign activities, which might preclude the organization from qualifying as a charitable organization (see the text accompanied by notes 234 and 235); the court found that contention “cramped” and it “decline[d] to set a standard that is so rigorous that the average testator who is attempting to make a charitable donation will fail to meet it” (at 1386).
338 338 E.g., Rev. Rul. 80-200, 1980-2 C.B. 173.
339 339 E.g., Rev. Rul. 80-286, 1980-2 C.B. 179.
340 340 Hutchinson Baseball Enterprises, Inc. v. Commissioner, 73 T.C. 144 (1979), aff'd, 696 F.2d 757 (10th Cir. 1982).
341 341 Kentucky Bar Found., Inc. v. Commissioner, 78 T.C. 921 (1982).
342 342 The law underlying these categories is discussed in Tax-Exempt Organizations ch. 8. Also Hopkins, Gross, & Schenkelberg, Nonprofit Law for Colleges and Universities: Essential Questions and Answers for Officers, Directors, and Advisors (Hoboken, NJ: John Wiley & Sons, 2011).
343 343 Reg. § 1.501(c)(3)-1(d)(3)(ii)(1).
344 344 IRC § 170(b)(1)(A)(ii).
345 345 Reg. § 1.501(c)(3)-1(d)(3)(ii)(4).
346 346 Reg. § 1.501(c)(3)-1(d)(3)(i).
347 347 Id.
348 348 The law underlying these categories is discussed in Tax-Exempt Organizations ch. 10.
349 349 IRC § 170(b)(1)(A)(i). A charitable deduction was denied an individual who claimed to be a church because of belief in the Bible; the gifts were made to himself. The court said that a church cannot, for federal income tax purposes, consist of just one individual, in that the law requires a “group of people gathering together as part of an organized entity” (Richardson v. Commissioner, 70 T.C.M. (CCH) 14, 16 (1995)). Otherwise, the court added, “every individual taxpayer in the United States might declare himself to be a church in an attempt to avoid paying Federal income tax” (id.). An illustration of this latter observation appears in Lloyd v. Commissioner, T.C. Memo. 2020-92 (2020),
350 350 Richardson v. Commissioner, 70 T.C.M. (CCH) 14, 16 (1995).
351 351 Id.
352 352 IRC § 501(d).
353 353 The law underlying these categories is discussed in Tax-Exempt Organizations ch. 9.
354 354 Reg. § 1.501(c)(3)-1(d)(1)(i)(c).
355 355 Id.
356 356 The